Any Tunisian resident abroad wishing to create an economic project in Tunisia — or to participate in one — can benefit from a privileged tax regime on the importation or acquisition of equipment, materials and a truck, within the framework of investment promotion legislation. The application (form "6.3.41") must be submitted to the regional customs office at the location of the project.
Legal framework
Article 70 of Decree-Law No. 79 of 22 December 2022 (Finance Law 2023);Article 40 of Law n°2014-59 of 26 December 2014 (Finance Law 2015);Decree n°2013-4632 of 18 November 2013;Article 69 of Law No. 53 of 25 December 2015 (Finance Law 2016).
Tax advantages
Exemption from duties and taxes due to importation or acquisition in private warehouse;Suspension of VAT, consumption tax and turnover duties on the local acquisition of equipment;Payment of 10% of the duties and taxes due on the truck.Scheme granted once, non-renewable.The vehicles are registered in series "RS" with a five-year non-transferability reserve.
Conditions relating to the beneficiary
Be of Tunisian nationality and at least 18 years old on the date of application;Having resided abroad for at least two years before the last entry;Total stay duration in Tunisia $\le$ 183 days per period of 365 days.Operations to be carried out within one year from the last entry.The privilege is granted to married Tunisian women meeting the conditions, regardless of their age.
Conditions relating to equipment and truck
Importation or acquisition without transfer of foreign currency (or proof of importation of an equivalent amount in foreign currency).The truck and rolling stock fall under tariff headings 87.01 to 87.05, are the property of the applicant, aged ≤ 5 years, and acquired from an authorized dealer or a local manufacturer in case of local acquisition.
In the event of project completion
Certificate of deposit of investment declaration + detailed list endorsed by the investment body;Tax identification cardCopy of passport (32 pages) and CIN;Contract or invoice proving ownership;Vehicle Identification Certificate (ATTT)Written undertaking of non-assignment for five years.
In case of participation in a project
Certificate of deposit of investment declaration + detailed list endorsed;Passport (32 pages) and CIN;Proof of ownership;Articles of association and extract from the trade register;Minutes of the assembly regarding the increase of capital, if applicable;Non-assignment commitment for five years. The share must not be less than the value of the assets subject to the lien (in-kind contribution valued by an appraisal commissioner).
Commitments and obligations
Begin the execution of the project within a period of one year from the deposit certificate.Prohibition from disposing of assets for five years.Any early disposal is subject to the agreement of the regional office chief and payment of duties and taxes.In the event of the beneficiary's death, the exemption remains vested in the heirs without payment of duties, subject to completing the project.